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2015 (3) TMI 676 - AT - Income TaxDepreciation on wind electric generations - CIT(A) allowed 100% claim as against @ 25% allowed by AO - Held that:- On perusal of the invoices raised towards sale of wind mill equipment and erection and commissioning of the same, it is to be noted that the price has been charged for supply, erection and commissioning of wind electrical generators. The seller of the wind mill equipment has also issued a certificate, clarifying that the equipment supplied by them to assessee is not just wind electric generator but the complete wind mill unit. Further, assessee has also obtained an opinion from a technical expert i.e. M/s Servel Krishna Engineers Pvt. who opined that wind electric generator is an integral part of the wind mill and it is specifically designed, so that they can convert mechanical energy into electrical energy when installed in a wind mill. Without the generator unit, the wind mill cannot achieve the desired purpose. Thus it has to be accepted that wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision. - Decided in favour of assessee.
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